New Jersey Corporation & LLC Filing Requirements

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We are providing the following for informational purposes only, which should not be a replacement for the advice of those licensed to give tax and legal advice. Further, although we make every effort to keep the information up-to-date, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you encounter to us by CLICKING HERE (please include state and defective link in your report).

General Info

Agencies

If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.

New Jersey State Statutes

To research the State Statutes for New Jersey Corporations, LLCs and Partnerships, click here.

NJ Tax/Employer Registration

If you are going to pay payroll or collect sales taxes, register your corporation or LLC with the state by clicking here. NOTE: You will need your EIN (NJ calls it an FEIN) and your 10 digit filing number (10 DIGIT ID) from your Certificate of Incorporation or Certificate of Filing.

Annual Filing Requirements

If your business operates on a calendar year and is subject to corporate business tax, your annual report is due by the last day of the anniversary month of your incorporation.

If your business does not operate under a calendar year and is subject to corporate business tax, you can find your due date based on your fiscal cycle in one of the tables located here.

For entities not subject to CBT, the annual report due date is the date of the entity's incorporation.

Corporation Tax Returns

Tax:

If net income is $50,000 or less, the tax rate is 6.5% on adjusted net income. The tax rate is 7.5% if your entire net income is greater than $50,000 and less than $100,000. The business tax rate is 9% if net income is greater than $100,000. The minimum tax is $500.

Corporations may elect to register in New Jersey as a Sub-Chapter S corporation. Since the S corporation status for federal purposes does not automatically flow through for New Jersey state purposes, you must apply for S corporation status in this state and receive approval of the election. Without this filing and approval, your filings in New Jersey will be considered as those of a standard C corporation with all the rates that apply to that designation. Read details here.

Corporate business tax must be paid by April 15th for calendar year filings, or by the 15th day of the 4th month after the end of the fiscal year (Example: If the accounting period ended on November 30th, the due date would be March 15th, or 3 months and 15 days later).

Annual Filing Requirements

If your business operates on a calendar year and is subject to corporate business tax, your annual report is due by the last day of the anniversary month of your formation.

If your business does not operate under a calendar year and is subject to corporate business tax, you can find your due date based on your fiscal cycle in one of the tables located here.

For entities not subject to CBT, the annual report due date is the date of the entity's formation.

LLC Tax Returns

Tax:

If net income is $50,000 or less, the tax rate is 6.5% on adjusted net income. The tax rate is 7.5% if your entire net income is greater than $50,000 and less than $100,000. The business tax rate is 9% if net income is greater than $100,000. The minimum tax is $150 per owner plus the calculated tax.

Business tax must be paid by April 15th for calendar year filings, or by 15 days and 4 months after the end of the fiscal year (Example: If the accounting period ended on November 30th, the due date would be March 15th, or 4 months and 15 days later).

Partnership Returns are due by the 15th day of the 4th month after the end of the fiscal year, or April 15th for calendar year filings.